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NY G80720

September 8, 2000

CLA-2-33:RR:NC:2:240 G80720


TARIFF NO.: 3304.91.0010

Ms. Stacy Weinberg
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of The Color Institute Cosmetic Sets from China

Dear Ms. Weinberg:

In your letter dated August 18, 2000 you requested a tariff classification ruling on behalf of your client Markwins International. Three samples of the cosmetic sets were submitted with your inquiry for review and are being returned as requested.

Style 1 of The Color Institute Cosmetic Set consists of a rectangular, soft plastic container with two flap closures. The case measures approximately 13 ½ inches in length and 10 inches in width. The set contains four pallets each with eight pans of eyeshadow, four pallets each with two pans of blush, a plastic case with mirrored sides containing seven make-up brushes, two bottles of nail polish, two lipsticks and two empty, mirrored compact cases.

Style 2 of The Color Institute Cosmetic Set consists of a rectangular, hard plastic, mirrored case with a clasp closure. The set contains six powder pallets with eight pans of eyeshadow and one pan of blush, four bottles of nail polish, four lipstick tubes, two lip crayons, two lipstick pencils, two eye pencils, one tube of mascara, one nail contouring pencil and twelve makeup brushes.

Style 3 of The Color Institute Cosmetic Set consists of a rectangular, hard plastic, mirrored case containing sixteen pans of eyeshadow, four pans of blush, four tubes of lipstick, one mascara tube and five makeup brushes. The case measures approximately 5 ¾ inches in length and 8 ½ inches in width.

The three cosmetic cases and contents are considered sets for tariff purposes. The essential character is imparted by the cosmetics.

The applicable subheading for The Color Institute Cosmetic Set Styles 1,2 and 3 will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or makeup preparations and preparations for the care of the skin other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. The rate of duty will be free. Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 212-637-7066.


Robert B. Swierupski

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